<!DOCTYPE HTML>
<html>
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<title>IE Bug</title>
<style type="text/css">
#a{ width:500px; height:300px; position:relative; background:#000;}
#a a{ position:absolute; display:block; left:20px; top:20px; background:#ccc;}
</style>
</head>
<body>
<div id="wrap">
    <div id="a">
        <a href="#">//////////////////</a>
    </div>
    <input id="s1" type="button" value="开关div" />
    <input id="s2" type="button" value="开关a" />
</div>
<script type="text/javascript" src="http://code.jquery.com/jquery-latest.min.js"></script>
<script type="text/javascript">
jQuery(function($){
var div = $('#a'), a = $('a', div);
$('#s1').toggle(function(){
    div.hide();
},function(){
    div.show();
});
$('#s2').toggle(function(){
    a.hide();
},function(){
    a.show();
});
//End
});
</script>
</body>
</html>